Transfer to partner of interest in principal place of residence

Conveyance duty is not imposed on the transfer of residential property in the ACT to your partner, if the property is your principal place of residence, and the transfer results in the property being held by both parties as:

1. joint tenants;
2. tenants in common in equal shares; or
3. tenants in common in shares that are proportionate to their contribution towards the purchase and improvement of the property or in such proportions as are prescribed.

Evidence required to establish transfer

A transfer of residential property to your partner resulting in the property being held by parties as joint tenants or tenants in common in equal shares, the following supporting documentation will need to be provided:

Statutory declarations by both parties stating that the property being transferred is their principal place of residence and attesting to the date from which they have lived at the property, and documentary evidence fulfilling one of the following three categories:

1. Marriage Certificate issued by a Registrar of Marriages; or
2. Birth Certificate of a child of the parties; or
3. each party to provide documentary evidence supporting the existence of a personal relationship demonstrated by a minimum of 3 of the following items:
   • Marriage Certificate issued by a Marriage Celebrant;
   • Drivers’ licences and registration papers of the parties showing address of property;
   • Property utility accounts (electricity, water, gas) in the name of the parties;
   • Bank account statements;
   • ACT Electoral Roll confirmation letter;
   • ATO Tax assessment Notices for both parties for the last completed financial year.

Where the transfer results in the property being held by each parties proportionate to their contributions towards the purchase and improvement to the property, in addition to the above documents, the following must also be provided:

• Evidence of cash or monetary contributions made towards the purchase of the property by both parties;
• Loan documents;
• Copies of any financial agreements between the parties;
• Bank accounts from which deposits and regular mortgage payments and other one-off payments for the purchase or subsequent improvements of the property, were made.

Reference Material

Information on transfers to partner – principal place of interest exemption can be located using the information below:

• Duties Act 1999 – Section 72
• Domestic Relationships Act 1994 – defines a domestic relationship
• Personal Relationship Transfer Exemptions- Circular DAA006.2